---
schema_version: "secwatch.filing_event.v1"
accession: "0001000623-26-000042"
form_type: "8-K"
ticker: "MATV"
cik: "0001000623"
company_name: "Mativ Holdings, Inc."
filed_at: "2026-05-06T23:59:59+00:00"
generated_at: "2026-05-14T22:26:01.249863+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Mativ changes primary GAAP metric to Gross Profit, restates 2025 segment Adjusted EBITDA

## Summary
- Effective Jan 1, 2026, Mativ changed primary GAAP metric from Operating Profit to Gross Profit; SG&A allocation to segments modified.
- Provides supplemental 2025 segment reconciliations: FAM Net Sales $767.5M, Adj. EBITDA $115.2M (15.0% margin).
- SAS Net Sales $1,219.5M, Adj. EBITDA $147.8M (12.1% margin); Corporate Unallocated Adj. EBITDA -$38.3M.
- New allocation shifts IT infrastructure and shared service costs from Unallocated to operating segments.
- Restated 2025 quarterly data supersedes prior earnings releases; non-GAAP measures used by management.

## SEC filing metadata
- accession: 0001000623-26-000042
- form_type: 8-K
- ticker: MATV
- cik: 0001000623
- company_name: Mativ Holdings, Inc.
- filed_at: 2026-05-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1000623/000100062326000042/0001000623-26-000042-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1000623/000100062326000042/matv-20260506.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001000623-26-000042
- JSON: https://secwatch.observer/filing/0001000623-26-000042.json
- Plain text: https://secwatch.observer/filing/0001000623-26-000042.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.